Paragraph 1 I1

In section 4(1) of the M1Alcoholic Liquor Duties Act 1979 (interpretation)—

(a)

for the definition of “authorised methylator” there shall be substituted the following definition—

““authorised denaturer” means a person authorised under section 75(1) below to denature dutiable alcoholic liquor;”

(b)

in the definition of “British compounded spirits”, for “methylated spirits” there shall be substituted “ denatured alcohol ”;

(c)

after the definition of “compounder” there shall be inserted the following definition—

““denatured alcohol” means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol;”

(d)

for the definition of “licensed methylator” there shall be substituted the following definition—

““licensed denaturer” means a person holding a licence under section 75(2) below;”.

Annotations

Marginal citations

M1: 1979 c. 4.

Commencement

I1: Sch. 2 para. 1 in force at 1.7.2005 by S.I. 2005/1523, art. 2(a) (with art. 3)